Direct Tax Acts, Finance Act 2014
1052 Penalties for failure to make certain returns, etc.ITA67 s70(4); s172(5) and s500; FA80 s57(2); FA82 s60; FA92 s248; FA04 s86; F(No. 2)A08 s98 and Sch5 Pt 2(2)(aa); FA12 s138 and Sch6(1)
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